Calvin: Forgiveness of Sins and Imputation of Christ’s Obedience

 The ground of our justification, therefore, is that God reconciles us to himself, from regard not to our works, but to Christ alone, and, by gratuitous adoption, makes us, instead of children of wrath, to be his own children. So long as God looks to our works, he perceives no reason why he ought to love us. Wherefore, it is necessary to bury our sins, and impute to us the obedience of Christ (because [his is] the only obedience which can stand his scrutiny), and adopt us as righteous through his merits.

John Calvin, The Necessity of Reforming the Church